1996 (7) TMI 381

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...., JDR, for the Respondent. [Order]. - These are two appeals filed by M/s. BCR Ltd., involving common issue. 2.  The short point to be considered in these appeals is whether parts of paper making machine are eligible for modvat under Rule 57A of the Central Excise Rules, 1944. 3.  Shri M.P. Devanath, learned Advocate appearing for the appellants submitted that there were confl....

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.... and felt on the ground that these inputs were not used in the manufacture of paper. On appeal filed by the Assessee, while upholding the view of the Assistant Collector, Collector (Appeals) observed that from the details of function of these items, it is evident that these are actually needed for performing certain task and are attached to the manufacturing machine to adapt them to a particular u....

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....ainless steel wire mesh. Pulp particles remain on the wire mesh and web of pulp fibre is formed. It moves on moving wire mesh (endless) and is allowed to fall on felt (cotton, woollen or synthetic). The moving felt carries the pulp web to the drier and is calendered or pressed being wound on rolls and treated further. Wet paper is passsed between Dandy Rolles covered with Dandy cover so as to smoo....

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....f Central Excise 1991 (56) E.L.T. 649 (Tribunal) SRB are not correctly decided. On the other hand, the decisions in Gujarat Alkalies & Chemicals Ltd. v. Collector of Central Excise. 1989 (41) E.L.T. 424 (Tribunal), WRB. Cominco Binani Zinc Ltd. v. Collector of Central Excise 1990 (48) E.L.T. 283 (Tribunal) SRB. Travancore Cochin Chemicals Ltd. v. Collector of Central Excise 1990 (50) E.L.T 172 (Tr....